St. James Parish

LATA Member

Jurisdiction Name Column School Board Parish Council City/Town Combined Local Rate State Rate Total Rate
Balance of Parish A 2.50% 1.00% - 3.50% 5.00% 8.50%
Town of Gramercy B 2.50% - 1.00% 3.50% 5.00% 8.50%
Town of Lutcher C 2.50% - 1.00% 3.50% 5.00% 8.50%

Contact Information
Physical Address:
1876 W. Main Street
Lutcher, LA 70071

Mailing Address:
P.O. Box 368
Lutcher, LA 70071-0368

Phone: (225) 258-4500 ext. 4551
Fax: (225) 869-8845
Email: This email address is being protected from spambots. You need JavaScript enabled to view it., Director of Sales & Use Tax
Office Hours & Holidays
Normal Business Hours (August-May): Monday through Friday, 8:00 am to 4:00 pm

Summer Schedule (June & July): Monday through Thursday, 7:30 am to 4:45 pm, Closed on Fridays

Holidays Fiscal Year 2013-2014:
Fourth of July Thursday, July 4, 2013
Labor Day Monday, September 2, 2013
Thanksgiving Wednesday, November 27, 2013
Thursday, November 28, 2013
Friday, November 29, 2013
Christmas Tuesday, December 24, 2013
Wednesday, December 25, 2013
Thursday, December 26, 2013
Friday, December 27, 2013
New Year Monday, December 30, 2013
Tuesday, December 31, 2013
Wednesday, January 1, 2014
Martin L. King Monday, January 20, 2014
Mardi Gras Monday, March 3, 2014
Tuesday, March 4, 2014
Easter Friday, April 18, 2014
Monday, April 21, 2014
Tuesday, April 22, 2014
Memorial Day Monday, May 26, 2014
Notices
IMPORTANT NOTICE: VENDOR'S COMPENSATION RATE CHANGES TO 1.5%: Effective 1/1/2014
The Vendor’s Compensation Rate on the St. James Parish School Board Sales & Use Tax Return will change to one and one-half percent (1.5%) effective January 1, 2014. At a meeting held on Monday, September 23, 2013 and by resolution adopted to amend Section 7 of the 2003 St. James Parish School Board Sales & Use Tax Ordinance, the board voted to change the vendor’s compensation rate from two percent (2%) to one and one-half percent (1.5%) of total tax due. The change in vendor’s compensation will become effective with the January 2014 sales and use tax return which will be due on February 20, 2014.
The vendor’s compensation is allowed only on sales and use tax returns which are timely filed and paid. In accordance with R.S. 47:337.18(A), the taxes levied by the local ordinance shall be due and shall be payable on the first day of the month and returns shall be prepared and transmitted to the collector by all dealers on or before the twentieth day of each month for the preceding reporting period. Every dealer, at the time of making the return required hereunder, shall compute and remit to the collector the required tax due for the preceding reporting period, and failure to so remit such tax shall cause said tax to become delinquent.
The amount of vendor’s compensation is computed by multiplying the total tax due on line 18 of the St. James Parish School Board Sales & Use Tax Return by the vendor’s compensation rate of 1.5% and entering that amount on line 19 in each applicable column. The vendor’s compensation amount on line 19 is then subtracted from the total tax due on line 18 to calculate net tax due on line 20.
Notice of Vendor's Compensation Change

Manufacturing & Machinery Exemption: Effective 1/1/2011
The St. James Parish Council passed Ordinance Number 10-20, a local option exemption excluding the sales, cost, or lease or rental price of manufacturing machinery and equipment for iron and steel mills (NAICS Code 331111) located in St. James Parish from the Parish Council's one-percent (1%) local sales and use tax as adopted by Ordinance No. C-81-7 on May 6, 1981. The effective date of this exemption / exclusion is January 1, 2011.
A business which does not have the specific NAICS Code 331111 cannot claim the 1% exemption. The exemption is calculated on lines 16a, 16b, and 16c of Column A on the St. James Parish School Board Sales & Use Tax Return effective with the January 2011 return which will be revised and mailed near the end of the month in January.
The sales and use tax rate for St. James Parish remains three and one-half percent (3.5%) parish wide including the unincorporated areas of St. James Parish (Column A) and the incorporated Towns of Gramercy (Column B) and Lutcher (Column C).
Notice of MM&E Exemption Adoption
Links
Forms
Sales & Use Tax Report (Effective 1/1/2014)
Sales & Use Tax Report Instructions (Effective 1/1/2014)
Sales & Use Tax Report (Effective 1/1/2011)
Sales & Use Tax Report Instructions (Effective 1/1/2011)
Sales & Use Tax Report (Submission Copy) (Effective through 12/31/2010)
Sales & Use Tax Return Form (Taxpayer Copy) (Effective through 12/31/2010)
Hotel-Motel Sales & Use and Occupancy Tax Report (Effective 1/1/2014)
Hotel-Motel Sales & Use and Occupancy Tax Report Instructions (Effective 1/1/2014)
River Parish Tourist Commission Occupancy Tax Form (Effective through 12/31/2013)
Resale Certificate Application for Currently Registered Businesses
Claim For Refund
Parish Sales & Use Tax Ordinances
Please contact the parish for a copy of the sales & use tax ordinances.
Parish Optional Exemptions
Manufacturing & Machinery Exemption: Effective 1/1/2011
The St. James Parish Council passed Ordinance Number 10-20, a local option exemption excluding the sales, cost, or lease or rental price of manufacturing machinery and equipment for iron and steel mills (NAICS Code 331111) located in St. James Parish from the Parish Council's one-percent (1%) local sales and use tax as adopted by Ordinance No. C-81-7 on May 6, 1981. The effective date of this exemption / exclusion is January 1, 2011.
A business which does not have the specific NAICS Code 331111 cannot claim the 1% exemption. The exemption is calculated on lines 16a, 16b, and 16c of Column A on the St. James Parish School Board Sales & Use Tax Return effective with the January 2011 return which will be revised and mailed near the end of the month in January.
The sales and use tax rate for St. James Parish remains three and one-half percent (3.5%) parish wide including the unincorporated areas of St. James Parish (Column A) and the incorporated Towns of Gramercy (Column B) and Lutcher (Column C).
Notice of MM&E Exemption Adoption
Audit Information
Audit Firm Name First Year Contracted
Broussard Partners and Associates    2009
Frequently Asked Questions
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